1. Tax fraud refers to the behavior of the actor to defraud the state export tax rebate by falsely reporting exports or other deceptive means;
2. Tax evaders pay taxes by deception, concealment and other means, and fail to declare or intentionally omit the taxes that should be declared;
3. Tax evasion means that taxpayers fail to pay the tax payable and take the means of transferring or hiding property, so that the tax authorities cannot recover the unpaid tax.
1. What's the difference between tax evasion?
The difference between tax evasion and tax evasion mainly lies in the different application of laws and different definitions. Tax evasion refers to the taxpayer's behavior of concealing the real situation and deceiving the tax authorities through various undisclosed means for the purpose of not paying or underpaying taxes. Tax evasion refers to the taxpayer's failure to pay the tax payable and taking the means of transferring or hiding property, which makes it impossible for the tax authorities to recover the unpaid tax. Taxpayers must have the fact that they owe taxes, that is, they fail to pay taxes on time within the time limit approved by the tax authorities. At the same time, taxpayers have the behavior of transferring and concealing property, which leads to the tax authorities being unable to recover the tax owed. This behavior is different from tax evasion. Tax evasion means that taxpayers conceal facts, make false accounts and conceal the tax payable; Tax evasion means that taxpayers have the ability to admit the tax payable, but conceal the tax payable by transferring or hiding property.
The means of tax evasion mainly include the following:
First, forge, alter, conceal or destroy account books and vouchers without authorization;
Second, expenditure is listed in the books, or income is not listed or listed;
Third, failing to file tax returns in accordance with the regulations and refusing to file tax returns after being notified by the tax authorities;
The fourth is to make false tax returns, that is, to create false situations in the process of tax returns, such as not filling in or providing tax returns, financial and accounting statements and other tax information truthfully.
Second, the punishment for tax evasion.
(1) If a taxpayer evades taxes, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of more than 50% and less than 5 times the unpaid or underpaid taxes; If the case constitutes a crime, criminal responsibility shall be investigated according to law;
(2) If the withholding agent fails to pay or underpays the taxes withheld or collected by the above methods, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of not less than 50% but not more than five times the unpaid or underpaid taxes; If a crime is constituted, criminal responsibility shall be investigated according to law.
"Taxpayers who make false tax returns or fail to declare by deception or concealment, and evade paying a large amount of tax, accounting for more than 10% of the taxable amount, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined; If the amount is huge and accounts for more than 30% of the tax payable, it shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and fined. " If the withholding agent fails to pay or underpays the tax by the means listed in the preceding paragraph, and the amount is relatively large, it shall be punished in accordance with the provisions of the preceding paragraph. "If the acts mentioned in the preceding two paragraphs have been repeatedly implemented without treatment, it shall be calculated according to the accumulated amount." "Whoever commits the act mentioned in the first paragraph, after the tax authorities have issued a notice of recovery in accordance with the law, pays the tax payable and the overdue fine, and is subject to administrative punishment, shall not be investigated for criminal responsibility; However, unless you have received criminal punishment for tax evasion within five years or have been given administrative punishment by the tax authorities for more than two times. "
Tax evasion should be handled in strict accordance with the procedures stipulated in the above-mentioned laws. Different illegal acts are handled differently. If you are not clear about the handling of the relevant situation, you can consult a lawyer to define the law and bring legal proceedings in accordance with the regulations.
legal ground
Criminal law of the people's Republic of China
Article 201 stipulates that a taxpayer who makes a false tax return or fails to make a tax return by deception or concealment and evades paying a large amount of tax, accounting for more than 10% of the tax payable, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined; If the amount is huge, accounting for more than 30% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined.